Article 95.4 lets your council multiply the national tariff by a coefficient of up to 2, and set a different one for each class and each band. If it has approved none, the tariff applies as written: leave this at 1.
Only three situations split the cuota into natural quarters, and a sale is not one of them.
The figure is printed on the registration document and on the technical sheet, but it can also be worked out. Annex V of the Vehicle Regulations makes it depend only on engine geometry, not on power: almost every current car and motorcycle is four-stroke.
Fiscal horsepower: 10.73 CVF
Exemptions are set by statute and hold across Spain. Reliefs exist only where your council has approved them in its ordenanza, so they are entered here as a percentage.
| Cuota from the statutory tariff (article 95.1) | €34.08 |
| With the municipal coefficient (× 1) | €34.08 |
| Full year’s cuota | €34.08 |
| Natural quarters you are charged for | 4/4 |
| Total payable | €34.08 |
The coefficient and the reliefs are decided by each of Spain’s 8,131 councils in its own ordenanza fiscal, published every year in the provincial gazette. There is no citable national register of them, so we would rather ask you than invent a figure: the default here is the national tariff, which is exactly what article 95.5 orders where a council has approved no coefficient.
Indicative calculation. Not tax advice.